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leasehold estate

   Also found in: Dictionary/thesaurus, Legal, Encyclopedia, Wikipedia 0.01 sec.
leasehold estate

The interest a tenant has to possess and use property by virtue of a lease.
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THE International Accounting Standards Board (IASB) is presently seeking comments on its discussion paper issued earlier this year that recommended putting all leases on-balance sheet, rather than just leases currently classified as finance leases For analysts and investors the proposals are likely to be welcomed, but for occupiers of property leases, particularly those with large leasehold estates and with long average lease lengths the proposals are not so welcome.
Lease accounting may see changes; Significant changes are proposed ... by The Journal (Newcastle, England)
A stipulation that the lessee may encumber its leasehold estate (use it for collateral when obtaining financing) without having to obtain the landlord's consent.
Why your ground lease should be financeable by DiGeronimo, Michael E. / Financial Executive
The proposed definition applies equally to the fee simple estate of an industrial building in Topeka, to the leasehold estate of a service station in Cincinnati, and to the leased fee estate of strip stores in Little Rock.
Market value: the elusive standard by Marchitelli, Richard / Appraisal Journal
 
 
 
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